Narrative Reporting

This course will explore issues relating to the various requirements for companies to include narrative reporting within their annual report and accounts. 

Content will include: 

• Directors reports – differences in content between small and medium/large
• Strategic reports – their purpose; materiality; and communication principles 
• Strategic reports – content for entities that are not public interest entities (PIEs) or are PIEs with 500 or fewer employees 
• Strategic reports – content for entities that are PIEs with more than 500 employees 
• Section 172 reporting 
• Climate-related financial disclosures